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The accounting and fiscal treatment of provisions

Show simple item record Grosu, Veronica Adumitresei, Elena Lacrimioara 2020-09-11T08:12:47Z 2020-09-11T08:12:47Z 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/429
dc.description GROSU, Veronica, ADUMITRESEI, Elena Lacrimioara. The accounting and fiscal treatment of provisions. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 79-85. ISBN 978-9975-75-895-6. en_US
dc.description.abstract This paper treats the issue of entities of litigation provisions, customer guarantees, restructuring, taxes or other provisions. The reason we have chosen as a subject of debate the constitution of provisions, results in the importance that they have in the activity of the economic entity. The purpose of our research is to demonstrate, from the perspective of practice, the importance of calculating and recording in the accounting of provisions under national and international law. The provisioning should take into account the principle of prudence, according to which "depreciation is recognized, regardless of whether the result of the financial year is loss or profit. Registration of impairment adjustments or loss of value is perform on the expense account regardless of their impact on the profit and loss account ". JEL: M 41, M 48 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject provisions en_US
dc.subject performance en_US
dc.subject economic entity en_US
dc.subject national and international accounting rules en_US
dc.title The accounting and fiscal treatment of provisions en_US
dc.type Article en_US

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